F04 • Banking
Records of this Class Code are subject to Archival selection.Records of this class code do not contain Personably Identifiable Information.Records of this class code are required to conduct business operations (BCP).

Class Code04
SubjectBanking
Scope NotesIncludes records regarding banking transactions and relationships with banks. Includes bank reconciliations and deposit records.

Excludes
Banking Statements - see F07
Responsible DeptTreasury (Tr)
Originating (CoH)
Keep DeptC + 1
Keep Offsite  + 6
Total RetentionC + 7
Remarks
Close of fiscal tax year end + 7
Citationsg007, g026, g053, g062
Extended Scope Notes 
Suggest Extended Scope Notes

There are 4 citation(s) associated with this class code.
Citation NumberFileLaw Entry CodeFederal Citations and FileLaw Title WordsRetention Requirement or Limitation Period
g007FF-Exc.Tx.-12

Commercial Activities—Records Requirement

FF-In.Tx.-13

Taxpayer Records

FF-In.Tx.-44 — Tax Actions — Limitation Period

IC78-10R5 books, records, and their related accounts and source documents
Excise Tax Act, R. S. C. 1985, c. E-15, s. 286; as am. S. C. 1990, c. 45, s. 12; as am. S. C. 1998, c. 19, s. 282

Income Tax Act, R.S.C., 1985, c. 1 (5th Supp.), s. 230; as am. S.C. 1994, c. 21, s. 105; as am. S.C. 1998, c. 19, s. 227; as am. S.C. 2011, c. 24, s. 70; as am. S.C. 2013, c. 34, s. 352(F)

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), ss. 222.(3), (4), (5), (8) to (10); as am. S.C. 2004, c. 22, s. 50

Income Tax Act, ss.230, ss.230.1
Income Tax Regulations, CRC, c 945, ss5800
Employment Insurance Act, s.87
Canada Pension Plan, s.24 interpretation

Based on Canada Revenue Agency, Income Tax Information Circular, IC78-10R5 Books and Records Retention/Destruction
June 2010, para.24, 25.
Event + 6 years (Event = End of year to which relate or such other period as may be prescribed in Canada)

Event + 6 years (Event = End of last taxation year records and books of account relate to; or year return filed, as long as no other exceptions apply)

Event + 10 years (Event = Day begins as defined; unless exceptions herein apply)

six years from the end of the last tax year to which they relate and for which they may be required for purposes of the Act (which may not be the year when the transaction occurred and the record was created
g026CD-6 — Cash BooksMinistry of the Attorney General, POA Information Services websiteAudit completed and end of current year + 3 years
g053OSS-Hs.Sr.-21 — Service Managers — Transferred Housing Programs and Designated Housing Projects Records / Reports

OSS-Hs.Sr.-23 — Housing Providers — Financial Records / Part VII Housing Project Records

OSS-Hs.Sr.-24 — Housing Providers — Part VII Housing Projects Household Information

OSS-Hs.Sr.-25 — Housing Providers — Decisions / Refusals to Offer Units / Information Based on
General Regulations, under the Housing Services Act, 2011, O. Reg. 367/11, ss. 88.(1), (3) to (6)

General Regulations, under the Housing Services Act, 2011, O. Reg. 367/11, s. 102.(1), (2)

General Regulations, under the Housing Services Act, 2011, O. Reg. 367/11, ss. 102.(1), (3)

General Regulations, under the Housing Services Act, 2011, O. Reg. 367/11, ss. 102.(1), (4)
Event + 7 years (Event = Given to minister; if prescribed conditions satisfied)

Event + 7 years (Event = End of fiscal year record relates to)

Event + 5 years (Event = Household last resides in unit in project)

Event + 7 years (Event = Notice given to household)
g062OSS-LTCH-3 — Residents Information Packages

OSS-LTCH-4 — Posting of Information for Residents

OSS-LTCH-5 — Satisfaction Survey Documentation

OSS-LTCH-6 — Long–Term Care Home — Accounts and Records

OSS-LTCH-18 Licensees — Meals Prepared for Persons who are not Residents / Revenue / Records

OSS-LTCH-19 Licensees — External Service Provider Agreements / Policies and Procedures

OSS-LTCH-20 — Licensees — Pest Control Records

OSS-LTCH-23 — Licensees — Complaints Review Records

OSS-LTCH-27 — Licensees — Quarterly and Annual Evaluation Records

OSS-LTCH-32 — Licensees — Absence Records

OSS-LTCH-34 — Licensees — Transfer Lists

OSS-LTCH-36 — Licensees — Training and Orientation Evaluation Records

OSS-LTCH-38 — Licensees — Quality Control Records

OSS-LTCH-39 — Licensees — Infection Prevention and Control Program Evaluation Records

OSS-LTCH-47 — Licensees — Trust Account Books of Account, Ledgers, Deposit Books, Deposit Slips, Pass–Books, Monthly Bank Statements, Cheque Books and Cancelled Cheques, Instructions, Authorizations and Acknowledgements of Receipt, Client Statements

OSS-LTCH-50 — Licensees — Financial Records, Books and Accounts, Reconciliation and Financial Reports and Supporting Documents

OSS-LTCH-51 — Licensees — Funding Agreements/ Service Accountability Agreements and Associated Records and Reports / Agreement for Charges between Licensees and Authorized Persons or Residents

OSS-LTCH-52 — Licensees — Nons–Arms Length Transaction Records
Long–Term Care Homes Act, 2007, S. O. 2007, c. 8, ss. 78.(1),(2).

Long–Term Care Homes Act, 2007, S. O. 2007, c. 8, ss. 79.(1) to (3).

Long–Term Care Homes Act, 2007, S. O. 2007, c. 8, s. 85.(4).

Long–Term Care Homes Act, 2007, S.O. 2007, c. 8, s. 92

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, s. 72.(5)

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, ss. 86.(2), (3)

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, s. 88.(1)

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, ss. 101.(2), (3)

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, ss. 115 (5), 116.(5)

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, s. 140

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, s. 207(1)

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, ss. 216.(2), (3)

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, s. 228 par. 4

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, ss. 229.(2)(e), (5)(b)

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, s. 241.(7)(g)

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, ss. 262.(a) to (d), (f) to (h), 263

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, ss. 262.(d), (e), 263

General Regulation, under the Long–Term Care Homes Act, 2007, O. Reg. 79/10, s. 265.(2)(b)
Not specified “shall ensure given

Not specified

Not specified “shall ensure kept in long–term care home available for inspection”

Not specified “shall keep”

7 years

7 years

Not specified “shall ensure program including”

Not specified “shall ensure kept”

Not specified “shall ensure kept

Not specified “shall ensure recorded”

Not specified “shall keep”

Not specified “shall keep”

Not specified “must be maintained”

Not specified “must be maintained”

7 years

7 years

Event + 7 years (Event = Earlier of: date agreement ends or is terminated by either party)

Event + 7 years (Event = Earlier of: date agreement ends ort is terminated by either party)

Date last modified: 2019-12-02 15:57:36

F04 · Banking